NOON MULTI MEDIA LIMITED - Accounts to registrar (filleted)

REGISTERED NUMBER: 05609646 (England and Wales)

Unaudited Financial Statements for the Period 1 December 2024 to 31 May 2026

for

NOON MULTI MEDIA LIMITED

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTORS:

Mr. A R Abou-Daya

Mr A Abou-Daya

SECRETARY:

BIRR Formations Limited

REGISTERED OFFICE:

Academy House

11 Dunraven Place

Bridgend

CF31 1LR

REGISTERED NUMBER:

05609646 (England and Wales)

ACCOUNTANTS:

Merali's Chartered Accountants

Scottish Provident House

76-80 College Road

Harrow

Middlesex

HA1 1BQ

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of NOON MULTI MEDIA LIMITED for the period ended 31 May 2026 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of NOON MULTI MEDIA LIMITED, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of NOON MULTI MEDIA LIMITED and state those matters that we have agreed to state to the Board of Directors of NOON MULTI MEDIA LIMITED, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than NOON MULTI MEDIA LIMITED and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that NOON MULTI MEDIA LIMITED has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of NOON MULTI MEDIA LIMITED. You consider that NOON MULTI MEDIA LIMITED is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of NOON MULTI MEDIA LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Merali's Chartered Accountants

Scottish Provident House

76-80 College Road

Harrow

Middlesex

HA1 1BQ

15 September 2026

FIXED ASSETS

Tangible assets

4

-

154,634

CURRENT ASSETS

Debtors

5

12,953

483,912

Cash at bank

66,549

67,785

79,502

551,697

CREDITORS

Amounts falling due within one year

6

(44,876

)

(555,214

)

NET CURRENT ASSETS/(LIABILITIES)

34,626

(3,517

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

34,626

151,117

CAPITAL AND RESERVES

Called up share capital

1

Retained earnings

34,625

151,116

SHAREHOLDERS' FUNDS

34,626

151,117

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 August 2026 and were signed on its behalf by:

Mr A Abou-Daya - Director

1.	STATUTORY INFORMATION

NOON MULTI MEDIA LIMITED is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1A 'Small Entities' of Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the requirements of the Companies Act 2006, under the historical cost convention, as modified by the adoption of the break-up basis of accounting.

Following the shareholders' decision to cease trading from 31 May 2026, the directors concluded that it is no longer appropriate to prepare the financial statements on a going concern basis. Accordingly, the financial statements have been prepared on the break-up basis of accounting. The company's tangible fixed assets were disposed of during the period and the remaining assets and liabilities are stated at the amounts expected to be realised or settled.

Turnover

Revenue is recognised when the service has been provided and all obligations to the customer under the agreement have been fulfilled.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Following the decision to cease trading and adopt the break-up basis of accounting, the directors concluded that it is no longer probable that the deferred tax asset will be recovered and, accordingly, the deferred tax asset has been derecognised during the period.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Following the decision to cease trading and adopt the break-up basis of accounting, the directors concluded that it is no longer probable that the deferred tax asset will be recovered and, accordingly, the deferred tax asset has been derecognised during the period.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Reporting period

The financial statements cover the period from 1 December 2024 to 31 May 2026. The comparative figures relate to the year ended 30 November 2024. The accounting reference date was extended following the shareholders' decision to cease trading and wind up the company. Consequently, the current financial period covers 18 months and the comparative amounts are not entirely comparable.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 13 (2024 - 22 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

Totals

£

COST

At 1 December 2024

554,023

1,004,591

258,106

1,816,720

Disposals

(554,023

)

(1,004,591

)

(258,106

)

(1,816,720

)

At 31 May 2026

-

DEPRECIATION

At 1 December 2024

497,658

906,947

257,481

1,662,086

Eliminated on disposal

(497,658

)

(906,947

)

(257,481

)

(1,662,086

)

At 31 May 2026

-

NET BOOK VALUE

At 31 May 2026

-

At 30 November 2024

56,365

97,644

625

154,634

5.

DEBTORS

2026

2024

£

Amounts falling due within one year:

Trade debtors

-

178,600

Directors' current accounts

12,953

-

Deferred tax asset

-

144,324

Prepayments

-

40,988

12,953

363,912

Amounts falling due after more than one year:

Other debtors

-

120,000

Aggregate amounts

12,953

483,912

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2024

£

Trade creditors

-

509,377

Social security and other taxes

531

12,721

VAT

44,345

6,284

Directors' current accounts

-

348

Accrued expenses

-

26,484

44,876

555,214

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 May 2026 and the year ended 30 November 2024:

2026

2024

£

Mr. A R Abou-Daya

Balance outstanding at start of period

(348

)

(348

)

Amounts advanced

167,801

24,000

Amounts repaid

(154,500

)

(24,000

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

12,953

(348

)

8.	RELATED PARTY DISCLOSURES

As at the balance sheet date, included within debtors is a balance of £12,952.77 (2024: payable balance of £348) due from the director, Mr A R Abou Daya. The balance is interest free and repayable on demand.The balance was settled in full in June 2026.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr. A R Abou-Daya.

Mr A Abou-Daya holds the entire share capital of the company.